Commonwealth Consolidated Acts

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BROADCASTING SERVICES ACT 1992 - SECT 205AA

Simplified outline of this Part

•       The ACMA must make assessments of interim tax.

•       Interim tax is due and payable 28 days after the assessment is given to the person to whom the assessment relates.

•       There is a penalty for late payment of interim tax.

•       Schemes to avoid interim tax are prohibited.



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